This opinion cited by 130 cases:

Watkins v. Comm'r , 108 T.C.M. 337 ( 2014 )


Ocampo v. Comm'r , 110 T.C.M. 146 ( 2015 )


Longino v. Comm'r , 105 T.C.M. 1491 ( 2013 )


Strode v. Commissioner , 621 F. App'x 416 ( 2015 )


Estate of Rickman v. Commissioner , 70 T.C.M. 1335 ( 1995 )


Ware v. Comm'r , 102 T.C.M. 419 ( 2011 )


Freedman v. Comm'r , 100 T.C.M. 43 ( 2010 )


Whittington v. Commissioner , 78 T.C.M. 339 ( 1999 )


Knapp v. Commissioner , 90 T.C. 430 ( 1988 )


Brock v. Commissioner , 92 T.C. 1127 ( 1989 )


Pearce v. Commissioner , 95 T.C. 250 ( 1990 )


Henry Randolph Consulting v. Commissioner , 113 T.C. 250 ( 1999 )


John C. Hom & Associates, Inc. v. Commissioner , 140 T.C. 210 ( 2013 )


Clovus Sykes v. Cir ( 2018 )


Hallmark Research Collective ( 2022 )


Estate of Davenport v. Commissioner , 184 F.3d 1176 ( 1999 )


U.S. Auto Sales, Inc. v. Commissioner , 153 T.C. No. 5 ( 2019 )


gordon-w-rogers-v-united-states-dept-of-treasury-irs-nicholas-brady-fred , 953 F.2d 1387 ( 1992 )


Kersting v. Commissioner , 77 T.C.M. 2172 ( 1999 )


DeCrescenzo v. Comm'r of Internal Revenue , 563 F. App'x 858 ( 2014 )